scholarly journals Tampa Bay Sporting Goods Inc. Case

2011 ◽  
Vol 1 (12) ◽  
Author(s):  
Michael J. Krause
Keyword(s):  
Tampa Bay ◽  
Professional Relationships ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Current Accounting ◽  
Retail Business ◽  
Sporting Goods ◽  
Business Functions ◽  
The Individual ◽  
Staff Accountants

Providing accounting services is a business. Since business functions in a world of competition and opportunities, accountants must be willing to compete and to seize opportunities. Wrapped around a traditional core of year-end accrual accounting issues and procedures, Tampa Bay Sporting Goods Inc. case makes students experience accounting as a people business. Accounting firm partners compete for clients. Staff accountants compete to get noticed by partners. When a retail business booms so rapidly that it outgrows current accounting services, an opportunity exists for an aggressive accounting firm to prove the value that it can provide to its clients. Accounting firms must foster professional relationships both at the management and staff levels of a client's business in order to deliver successfully its services. And as the firm prospers so does the individual professional who facilitated the accomplishment. As a result of this dynamic, tasks such as preparing adjusting entries and relevant financial statements take on a new importance and urgency.

scholarly journals The Relationship Of Service Quality To Client Satisfaction In An Accounting Firm Setting

2011 ◽  
Vol 2 (3) ◽  
Author(s):  
Carl L. Saxby ◽  
Craig R. Ehlen ◽  
Timothy R. Koski
Keyword(s):  
Service Quality ◽  
Client Satisfaction ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Individual ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and client satisfaction in an accounting firm setting. Using a sample of 154 clients, we confirm that service quality is positively related in clients satisfaction with their accounting firm. More importantly, we examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take to increase client satisfaction.

scholarly journals Service Quality In Accounting Firms: The Relationship Of Service Quality To Client Satisfaction And Firm/Client Conflict

2011 ◽  
Vol 2 (11) ◽  
Author(s):  
Carl L. Saxby ◽  
Craig R. Ehlen ◽  
Timothy R. Koski
Keyword(s):  
Service Quality ◽  
Client Satisfaction ◽  
Font Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Individual ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

<p class="MsoTitle" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; font-weight: normal;"><span style="font-family: Times New Roman;">This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and both client satisfaction and firm/client conflict in an accounting firm setting.<span style="mso-spacerun: yes;">&nbsp; </span>Using a sample of 154 clients, we confirm that service quality is positively related to clients&rsquo; satisfaction with their accounting firm and negatively related to firm/client conflict.<span style="mso-spacerun: yes;">&nbsp; </span>We also examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take both to increase client satisfaction and to decrease firm/client conflict.</span></span></p>

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

Trust in Distributed Teams

2011 ◽  
pp. 98-112
Author(s):  
Stephen Rylander
Keyword(s):  
Professional Relationships ◽  
Distributed Teams ◽  
Team Members ◽  
Face To Face ◽  
Distributed Team ◽  
Basic Need ◽  
The Individual ◽  
Team Model

Creating and maintaining trust amongst distributed team members is required for an organization to benefit from a distributed team model. Where face-to-face interactions were once the only model to gradually create trust, different models are required for a team that is not co-located. This chapter examines the basic need for trust, how the individual comes before the team, barriers to trust, and prepares the reader to examine his or her own situation to improve or create a new team based on trusting professional relationships.

scholarly journals What Does It Take to Become a Partner at a Big 4 Accounting Firm? Insights From Singapore’s Experience

2018 ◽  
Vol 8 (2) ◽  
pp. 166
Author(s):  
Gary Pan ◽  
Poh-Sun Seow ◽  
Yang Hoong Pang ◽  
Kwong Sin Leong
Keyword(s):  
Role Model ◽  
Development Process ◽  
Accounting Firms ◽  
Leadership Skill ◽  
Accounting Firm ◽  
Big 4 ◽  
Client Relationship ◽  
Asian Context ◽  
The Right ◽  
The Waves

Due to the shift in partner’s identity, there have been growing interests in understanding characteristics, skills and behaviours of accounting partners. Given that Big 4 Accounting firms are supposedly international accounting firms that are organized in similar structures, an interesting question of whether the same partner qualities can be applied in the Big 4 accounting firms for a non-western context such as Asia. As far as we know, no such study has been conducted in an Asian context. We argue this could be of great interest to the Big 4 Accounting firms as Asia is one of their fastest growing regions and it is essential they have partners who are equipped with the right attributes to ride the waves of rapid growth. Accordingly, our research aims to identify the essential attributes of a partner in the Big 4 accounting firms in Singapore.Our data collection involved interviewing 24 partners and ‘partners-to-be’ from the Big 4 Accounting firms in Singapore. From the data, we identified a number of attributes of a partner. Essential attributes include technical expertise, strong client relationship, solid leadership skill, team management skill, a strong sense of integrity and ethics, and good business sense. There are a few ‘good to have’ attributes that include overseas exposure, being IT savvy and having ‘X’ factor. Our study also highlighted that nurturing partner attributes may involve a development process. Mechanisms within the partner development process include having senior partners to be mentor, imitate a role model, sense-making through leadership and wide exposure to clients.

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 31: PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts

2011 ◽  
Vol 5 (1) ◽  
pp. C11-C15 ◽  
Author(s):  
Joseph Brazel ◽  
James Bierstaker ◽  
Paul Caster ◽  
Brad Reed
Keyword(s):  
Audit Quality ◽  
Exposure Period ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Auditing Standards ◽  
Supervision Practices

SUMMARY: Recently, the Public Company Accounting Oversight Board (“PCAOB” or “Board”) issued a release to address, in two ways, issues relating to the responsibilities of a registered public accounting firm and its supervisory personnel with respect to supervision. First, the release reminds registered firms and associated persons of, and highlights the scope of, Section 105(c)(6) of the Sarbanes-Oxley Act of 2002 (“the Act”), which authorizes the Board to impose sanctions on registered public accounting firms and their supervisory personnel for failing to supervise reasonably an associated person who has violated certain laws, rules, or standards. Second, the release discusses and seeks comment on conceptual approaches to rulemaking that might complement the application of Section 105(c)(6) and, through increased accountability, lead to improved supervision practices and, consequently, improved audit quality. The PCAOB provided for a 91-day exposure period (from August 5, 2010, to November 3, 2010) for interested parties to examine and provide comments on the conceptual approaches to rulemaking that might complement the application of Section 105(c)(6). The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the PCAOB on the PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts.

Sales of Ferrous and Non-Ferrous Metals in Indian Markets: Some Supply Chain Issues

2016 ◽  
Vol 8 (1) ◽  
pp. 26
Author(s):  
Rahul Sharma ◽  
Kamal Vagrecha
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
Complete Synchronization ◽  
Ferrous Metals ◽  
Business Functions ◽  
Non Ferrous Metals ◽  
The Individual ◽  
Long Term Performance ◽  
Term Performance

Supply chain management embodies the complete synchronization of the business functions in an organization. It also involves the strategy across these business functions within a particular business and across businesses within the supply chain, for the purposes of improving the long-term performance of the individual companies and the supply chain as a whole<sup>7</sup>. Metal supply chains involves another peculiarity as most of the companies involved are bothered more about the sales volumes rather than giving attention to the improving their supply chains. Companies in this sector often tend to give more importance to product rather than customer aspirations. In order to stay competitive a business has to strengthen its supply chain so that it adds more and more value in its offerings to the customers. This is even more important as customers are increasingly demanding more value in the product they buy. This has led the businesses to make their supply chains flexible and responsive.

Maxwell and Company: Staff Auditor Embezzlement at a Small Client

2008 ◽  
Vol 23 (2) ◽  
pp. 291-297 ◽  
Author(s):  
Constance A. McKnight ◽  
Tracy S. Manly ◽  
Pamela S. Carr
Keyword(s):  
Quality Control ◽  
Internal Controls ◽  
Accounting Students ◽  
Fraud Triangle ◽  
Small Companies ◽  
Accounting Firms ◽  
Accounting Firm

Maxwell and Company, a local accounting firm, discovers that one of its employees has embezzled funds from a client. This case requires you to examine the components of the fraud triangle and apply them to the facts of the case. The case emphasizes the importance of quality control at accounting firms and internal controls at small companies. In addition, the case provides you with an opportunity to analyze the responsibilities of accountants, accounting firms, and accounting students.

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